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Title: Analisis Pengaruh Reformasi Administrasi Perpajakan Melalui Payment Online System Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan
Authors: Samsiyah
Advisors: Amilin
Farah, Wilda
Keywords: Payment online system, kepatuhan wajib pajak
Issue Date: 21-Oct-2013
Series/Report no.: 208082000003;
Abstract: This research aims to know the influence of tax administration reform through payment online system on compliance of taxpayers in property tax. The research was conducted on the taxpayers in South and East Jakarta with judgement sampling technique as the sampling method. The test used is simple regression. The result showed that payment online system has a positive and significant influence on compliance of taxpayers in property tax. According to data from The Directorate General of Taxation, in 2003 to 2012, the payment online system has increased the level of this compliance from year to year, especially the compliance of taxpayers in property tax in South and East Jakarta.
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